61.assessed level of material misstatement risk 重大错报风险的评估水平 -Uan.#~S
62.simall business 小规模企业 ~&?57Sw*m
63.accounting system 会计系统 E{0e5. {
64.test of control 控制测试 5dGfO:Dy_
65.walk-through test 穿行测试 NH;e|8
66.communication 沟通 )DmydyQ'
67.flow chart 流程图 yAAV,?:o[
68.reperformance of internal control 重新执行 4E2#krE%
69.audit evidence 审计证据 mv>0j<C91
70.substantive procedures 实质性程序 4> uN
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71.assertions 认定 AR!v%Z49i
72.esistence 存在 wFF,rUV
73.occurrence 发生 0SU v 5c
74.completeness 完整性 R?zlZS.~
75.rights and obligations 权利和义务 ,hH c
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76.valuation and allocation 计价和分摊 Tw djBMte
77.cutoff 截止 ~/X8Hy!-
78.accuracy 准确性 WMHYOJR
79.classification 分类 4[i 3ckFT,
80.inspection 检查 B{b?j*fHJ
81.supervision of counting 监盘 _CPj]m{
82.observation 观察 m.rV1#AI
83.confirmation 函证 @<3E`j'p
84.computation 计算 tA^+RO4
85.analytical procedures 分析程序 43E)ltR=]
86.vouch 核对
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87.trace 追查 whYk"N
88.audit sampling 审计抽样 w[F})u]E
89.error 误差 >yr;Y4y7K
90.expected error 预期误差 >|, <9z`D
91.population 总体 e`co:HO`#
92.sampling risk 抽样风险 Auc&dpW
93.non- sampling risk 非抽样风险 *xJ ]
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94.sampling unit 抽样单位 yUWc8]9\W
95.statistical sampling 统计抽样 k,$/l1D
96.tolerable error 可容忍误差 Fm=jgt3wv8
97.the risk of under reliance 信赖不足风险 !zt>& t
98.the risk of over reliance 信赖过度风险 ]?)uYot
99.the risk of incorrect rejection 误拒风险 JN:L%If
100. the risk of incorrect acceptance 误受风险 0J^Z)U>j
101.working trial balance 试算平衡表 yKuZJXG
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102.index and cross-referencing 索引和交叉索引 Gk+R,:
103.cash receipt 现金收入 { TI,|'>5[
104.cash disbursement 现金支出 i3mw.`7
105.bank statement 银行对账单 a_bZT4
106.bank reconciliation 银行存款余额调节表 F53
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107.balance sheet date 资产负债表日 m_Pk$Vwx
108.net realizable value 可变现净值 ,}\LC;31,
109.storeroom 仓库 _p0gXb1m`
110.sale invoice 销售发票 yZ{N$ch5b
111.price list 价目表 1X2|jj
112.positive confirmation request 积极式询证函 b
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113.negative confirmation request 消极式询证函 G62;p#
114.purchase requisition 请购单 4i.&geXA.
115.receiving report 验收报告 .?rs5[th*
116.gross margin 毛利 )5n0P
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117.manufacturing overhead 制造费用 M*bsA/Z
118.material requisition 领料单 V dvj*I
119.inventory-taking 存货盘点 mhv6.
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120.bond certificate 债券 0C.5Qx
121.stock certificate 股票 RhKDQGdd
122.audit report 审计报告 GApvRR+Z
123.entity 被审计单位 t\LE\[XM>
124.addressee of the audit report 审计报告的收件人 Ky7.
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125.unqualified opinion 无保留意见 N<@K(?'
126.qualified opinion 保留意见 #'O9Hn({
127.disclaimer of opinion 无法表示意见 P=1Ku|k
128.adverse opinion 否定意见